§ 26-74-219 - Levy of use tax in counties having sales tax. - Arkansas Statutes

26-74-219. Levy of use tax in counties having sales tax.

In all counties which prior to December 1, 1981, have adopted a local sales tax under the provisions of 26-74-301 -- 26-74-314, there is also levied a local compensating tax, which in all respects shall be administered and enforced in accordance with the provisions of 26-74-301 -- 26-74-314 and the ordinance levying the local sales tax.